Overview  

Personal ethics is a critical but often overlooked dimension of professional conduct. While the SAICA Code of Professional Conduct establishes the ethical requirements applicable to professional work, personal ethics extends beyond situations where a specific rule applies. It concerns the individual’s own value system, judgement and conduct when making decisions, particularly when no one is watching and no rule provides a clear answer. 

Join Nestene Botha CA(SA) on 24 September 2026 from 10:00 am to 12:00 pm for a practical exploration of personal ethics for professional accountants. The webinar will examine the three tiers of ethical responsibility recognised within the SAICA CA(SA) Competency Framework, ethical theories as practical decision-making tools, and the growing ethical challenges created by artificial intelligence. Through South African AI-related cases and professional guidance, attendees will consider how integrity, professional judgement, scepticism, confidentiality and personal accountability apply when using AI in professional practice. 

Learning objectives  

Attending this webinar will equip you with the following skills: 

• Distinguish between personal, business and professional ethics as recognised by SAICA and understand the different responsibilities associated with each tier. 

• Apply ethical theories, including virtue ethics, deontological ethics, consequentialism, ethics of care, social contract theory, ethical relativism and existentialist ethics, to professional decision-making. 

• Analyse AI-related professional failures and distinguish between failures of professional competence and failures of integrity. 

• Apply SAICA’s AI-related ethical obligations, including disclosure, verification, confidentiality, data protection, bias, transparency, NOCLAR and appropriate working-paper documentation. 

• Conduct a personal ethics self-assessment, identify potential ethical blind spots and establish practical standards for responsible AI use in professional practice. 

Content 

The webinar will cover the following topics:  

• The Three Tiers of Ethical Responsibility 

  • SAICA CA(SA) Competency Framework: Ethics, Values and Attitudes 

  • Personal Ethics (I1), Business Ethics (I2) and Professional Ethics (I3) 

  • SAICA’s evidence base for personal ethics and public-interest responsibilities 

  • SAICA Code of Professional Conduct: integrity, objectivity, professional competence and due care, confidentiality and professional behaviour 

  • Ethical threats and safeguards 

  • The boundary between personal values and rule-governed professional conduct 

  • Business ethics, King IV and the transition to King V from 1 January 2026 

• Ethical Theory as a Decision-Making Framework 

  • Virtue ethics: character, judgement and ethical uncertainty under pressure 

  • Deontological and Kantian ethics: duty, outcomes and conflicting obligations 

  • Consequentialism and utilitarianism: outcomes and professional rationalisation 

  • Ethics of care: relational obligations and public-interest considerations 

  • Social contract theory: the profession’s mandate where consensus is absent 

  • Ethical relativism: cultural differences versus fundamental ethical principles 

  • Existentialist ethics: individual responsibility and the limitations of simply following processes 

  • Diagnostic exercise: identifying personal ethical reasoning styles and blind spots 

• The AI Pressure Test 

  • IRBA Staff Audit Practice Alert 11: generative AI adoption, governance and key risk areas 

  • SAICA AI Ethics Case Studies: disclosure, verification, confidentiality, POPIA, monitoring and training 

  • SAICA AI guidance principles: public interest, ethical adoption, professional judgement and scepticism, governance, sustainability and inclusion 

  • South African case law concerning AI-generated citations 

  • Duty to verify AI-generated output and reliance on authoritative sources 

  • Specialist and domain-trained AI tools and the limitations of tool selection 

  • Automation bias and the importance of professional scepticism 

  • Distinguishing competence failures from integrity failures 

• Governance, Disclosure and Personal Standards 

  • SAICA’s six AI obligations for professional accountants 

  • Disclosure and working-paper documentation of AI use 

  • IESBA technology-related revisions and emerging AI guidance 

  • Confidentiality and POPIA requirements relating to AI use 

  • POPIA section 19 security safeguards and section 72 transborder information flows 

  • ISQM 1 paragraph 32(f): policies relating to technological resources 

  • ISO/IEC 42001 and AI management systems 

  • Ethical self-assessment and identification of rationalisation 

  • Developing a personal AI charter where no firm-wide AI policy exists 

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

About the presenter  

Nestene Botha CA(SA)  

Nestene Botha completed her B.Com (Hons) at North West University in 2012. In 2014 she completed her professional articles and her Master's Degree in Chartered Accountancy. She then registered with SAICA as a Chartered Accountant in 2015.   

Nestene has lectured on the audit programme at the University of Cape Town. She started her own audit, tax & accounting practice which she has since grown into a reputable firm in the Table View area with 60 clients and two staff members. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

• Management accountants. 

• Accounting officers. 

• Independent reviewers. 

• Registered auditors. 

• Compilers. 

Price 

• R 450.00 - Online admission - Individual. 

• Group Price 1 - From R337 per person (up to 5 users)  

• Group Price 2 - From R260 per person (up to 10 users)  

• Group Price 3 - From R224 per person (over 11 users) 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar 

Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.   

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.   

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.   

Contact us 

Have any questions or need any assistance? Contact us today!    

• Online chat through our website.    

• WhatsApp: Start chatting (+27635026114)    

• Phone: 010 593 0466    

• E-mail: ticket@accountingacademy.co.za